{"id":444,"date":"2015-03-23T22:00:00","date_gmt":"2015-03-23T22:00:00","guid":{"rendered":"https:\/\/money2022.localhost\/novinky-a-tipy\/zdaneni-prodeje-cennych-papiru-u-fyzickych-osob-v-roce-2014\/"},"modified":"2023-02-01T15:09:58","modified_gmt":"2023-02-01T14:09:58","slug":"zdaneni-prodeje-cennych-papiru-u-fyzickych-osob-v-roce-2014","status":"publish","type":"post","link":"https:\/\/money.cz\/novinky-a-tipy\/dane\/zdaneni-prodeje-cennych-papiru-u-fyzickych-osob-v-roce-2014\/","title":{"rendered":"Zdan\u011bn\u00ed prodeje cenn\u00fdch pap\u00edr\u016f u fyzick\u00fdch osob v roce 2014"},"content":{"rendered":"

Jedn\u00edm ze zdroj\u016f p\u0159\u00edjm\u016f da\u0148ov\u00fdch poplatn\u00edk\u016f m\u016f\u017eou b\u00fdt p\u0159\u00edjmy z prodeje cenn\u00fdch pap\u00edr\u016f. Poplatn\u00edci n\u00e1sledn\u011b \u0159e\u0161\u00ed, zda jsou tyto p\u0159\u00edjmy od dan\u011b z p\u0159\u00edjm\u016f osvobozen\u00e9 nebo podl\u00e9haj\u00ed zdan\u011bn\u00ed. <\/strong><\/p>\n

<\/p>\n

Autor: Mgr. Zden\u011bk Zral\u00fd<\/a>, da\u0148ov\u00fd poradce \u010d. 3177<\/strong><\/p>\n

Pr\u00e1vn\u00ed \u00faprava osvobozen\u00ed p\u0159\u00edjm\u016f z prodeje cenn\u00fdch pap\u00edr\u016f (d\u00e1le jen \u201eCP\u201c) doznala u fyzick\u00fdch osob oproti roku 2013 v\u00fdrazn\u00fdch zm\u011bn. Z\u00e1kon o dan\u00edch z p\u0159\u00edjm\u016f (d\u00e1le jen \u201eZDP\u201c) zm\u011bnil nejenom dobu pro osvobozen\u00ed, ale zavedl tak\u00e9 novou hranici pro osvobozen\u00ed.<\/p>\n

I.\tOsvobozen\u00ed p\u0159\u00edjm\u016f z prodeje CP<\/h2>\n

Dlouh\u00e9 roky jsme byli zvykl\u00ed, \u017ee doba pro osvobozen\u00ed \u010dinila 6 m\u011bs\u00edc\u016f. Nov\u011b plat\u00ed, \u017ee p\u0159\u00edjem je od dan\u011b z p\u0159\u00edjm\u016f fyzick\u00fdch osvobozen, pokud doba od nabyt\u00ed CP do jeho prodeje p\u0159es\u00e1hne dobu 3 let<\/strong>. U kmenov\u00e9ho listu<\/strong> mus\u00ed doba p\u0159es\u00e1hnout 5 let<\/strong>.<\/p>\n

Stejn\u00e1 doba plat\u00ed pro osvobozen\u00ed p\u0159\u00edjm\u016f z pod\u00edlu p\u0159ipadaj\u00edc\u00edho na pod\u00edlov\u00fd list<\/strong> p\u0159i zru\u0161en\u00ed pod\u00edlov\u00e9ho fondu \u2013 doba mezi nabyt\u00edm pod\u00edlov\u00e9ho listu a dnem vyplacen\u00ed mus\u00ed pro osvobozen\u00ed p\u0159ekro\u010dit dobu 3 let<\/strong>. Tato doba se nep\u0159eru\u0161uje p\u0159i slou\u010den\u00ed nebo splynut\u00ed pod\u00edlov\u00fdch fond\u016f nebo p\u0159i p\u0159em\u011bn\u011b uzav\u0159en\u00e9ho pod\u00edlov\u00e9ho fondu na otev\u0159en\u00fd pod\u00edlov\u00fd fond.<\/p>\n

Za den nabyt\u00ed<\/strong> se podle Pokynu GF\u0158 D-22 pova\u017euje:<\/p>\n

    \n
  • CP v listinn\u00e9 podob\u011b den jejich p\u0159evzet\u00ed,<\/li>\n
  • u zaknihovan\u00fdch CP den z\u00e1pisu tohoto cenn\u00e9ho pap\u00edru na majetkov\u00fd \u00fa\u010det v p\u0159\u00edslu\u0161n\u00e9 evidenci podle zvl\u00e1\u0161tn\u00edch pr\u00e1vn\u00edch p\u0159edpis\u016f, tj. p\u0159ips\u00e1n\u00edm na \u00fa\u010det majitele,<\/li>\n
  • v p\u0159\u00edpad\u011b nabyt\u00ed akcie v\u00fdm\u011bnou za zat\u00edmn\u00ed list u t\u00e9ho\u017e majitele den p\u0159ed\u00e1n\u00ed nebo zaknihov\u00e1n\u00ed zat\u00edmn\u00edho listu,<\/li>\n
  • u CP zd\u011bd\u011bn\u00fdch den \u00famrt\u00ed z\u016fstavitele, jde-li o d\u011bd\u011bn\u00ed ze z\u00e1kona, v p\u0159\u00edpad\u011b d\u011bd\u011bn\u00ed ze z\u00e1v\u011bti nebo podle d\u011bdick\u00e9 smlouvy m\u016f\u017ee b\u00fdt nabyt\u00ed d\u011bdictv\u00ed v\u00e1z\u00e1no na spln\u011bn\u00ed stanoven\u00e9 podm\u00ednky.<\/li>\n<\/ul>\n

    Nov\u00e1 pr\u00e1vn\u00ed \u00faprava (t\u0159\u00edlet\u00e1 doba) plat\u00ed pro CP po\u0159\u00edzen\u00e9 po 31. 12. 2013. Pokud byly CP po\u0159\u00edzeny p\u0159ed 1. 1. 2014, plat\u00ed p\u016fvodn\u00ed pr\u00e1vn\u00ed \u00faprava (doba 6 m\u011bs\u00edc\u016f)!<\/strong><\/p>\n

    Pokud byl nebo je CP nebo pod\u00edl p\u0159ipadaj\u00edc\u00ed na pod\u00edlov\u00fd list zahrnut v obchodn\u00edm majetku<\/strong>, plat\u00ed pro osvobozen\u00ed speci\u00e1ln\u00ed pr\u00e1vn\u00ed \u00faprava. P\u0159\u00edjem je osvobozen a\u017e po 3 letech od ukon\u010den\u00ed samostatn\u00e9 \u010dinnosti<\/strong>.<\/p>\n

    Druhou v\u00fdznamnou zm\u011bnou je to, \u017ee p\u0159\u00edjmy z prodeje cenn\u00fdch pap\u00edr\u016f a p\u0159\u00edjmy z pod\u00edl\u016f p\u0159ipadaj\u00edc\u00ed na pod\u00edlov\u00fd list p\u0159i zru\u0161en\u00ed pod\u00edlov\u00e9ho fondu jsou osvobozen\u00e9, pokud jejich \u00fahrn u poplatn\u00edka nep\u0159es\u00e1hne ve zda\u0148ovac\u00edm obdob\u00ed 100 000 korun<\/strong>. Toto nov\u00e9 ustanoven\u00ed ZDP m\u016f\u017ee b\u00fdt velmi pozitivn\u00ed pro da\u0148ov\u00e9 poplatn\u00edky, kte\u0159\u00ed se problematikou CP zaob\u00edraj\u00ed pouze okrajov\u011b.<\/p>\n

    II.\tZdan\u011bn\u00ed p\u0159\u00edjm\u016f z prodeje CP<\/h2>\n

    Pokud zjist\u00edme, \u017ee prodej CP nen\u00ed od dan\u011b z p\u0159\u00edjm\u016f osvobozen, mus\u00ed b\u00fdt tento p\u0159\u00edjem zahrnut do da\u0148ov\u00e9ho p\u0159izn\u00e1n\u00ed (pokud m\u00e1 poplatn\u00edk povinnost podat da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed). Konkr\u00e9tn\u011b se jedn\u00e1 o tzv. ostatn\u00ed p\u0159\u00edjmy podle \u00a7 10 ZDP.<\/p>\n

    Proti dosa\u017een\u00e9mu p\u0159\u00edjmu je mo\u017eno postavit nab\u00fdvac\u00ed cenu CP a v\u00fddaje souvisej\u00edc\u00ed s uskute\u010dn\u011bn\u00fdm prodejem a d\u00e1le platby za obchodov\u00e1n\u00ed na trhu s CP p\u0159i jejich po\u0159\u00edzen\u00ed<\/strong>. Uplatn\u011bn\u00edm t\u011bchto v\u00fddaj\u016f v\u0161ak nelze doc\u00edlit da\u0148ov\u00e9 ztr\u00e1ty.<\/p>\n

    Plynou-li dosa\u017een\u00e9 p\u0159\u00edjmy ze spole\u010dn\u00e9ho jm\u011bn\u00ed man\u017eel\u016f, zda\u0148uje tyto p\u0159\u00edjmy jen jeden z nich. Kter\u00fd z nich tyto p\u0159\u00edjmy zdan\u00ed, z\u00e1le\u017e\u00ed na jejich domluv\u011b a\u017e na jednu v\u00fdjimku – pokud m\u011bl CP v obchodn\u00edm majetku jeden z man\u017eel\u016f, pak ZDP stanov\u00ed, \u017ee se p\u0159\u00edjem z prodeje CP zdan\u00ed u toho, kdo m\u011bl CP v obchodn\u00edm majetku.<\/p>\n

    Pokud by p\u0159\u00edjem plynul v ciz\u00ed m\u011bn\u011b a poplatn\u00edk nen\u00ed \u00fa\u010detn\u00ed jednotkou, pro p\u0159epo\u010det na \u010desk\u00e9 koruny pou\u017eije tzv. jednotn\u00fd kurz. Pro zda\u0148ovac\u00ed obdob\u00ed 2014 byly jednotn\u00e9 kurzy zve\u0159ejn\u011bny v Pokynu GR\u0158 \u010d. D-20.<\/p>\n","protected":false},"excerpt":{"rendered":"

    Jedn\u00edm ze zdroj\u016f p\u0159\u00edjm\u016f da\u0148ov\u00fdch poplatn\u00edk\u016f m\u016f\u017eou b\u00fdt p\u0159\u00edjmy z prodeje cenn\u00fdch pap\u00edr\u016f. Poplatn\u00edci n\u00e1sledn\u011b \u0159e\u0161\u00ed, zda jsou tyto p\u0159\u00edjmy od dan\u011b z p\u0159\u00edjm\u016f osvobozen\u00e9 …<\/p>\n","protected":false},"author":2,"featured_media":0,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_searchwp_excluded":"","inline_featured_image":false,"footnotes":""},"categories":[12,8],"tags":[50,124],"class_list":["post-444","post","type-post","status-publish","format-standard","hentry","category-dan-z-prijmu-fyzickych-osob","category-dane","tag-dan-z-prijmu-fyzickych-osob","tag-ostatni-prijmy"],"acf":[],"_links":{"self":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/444","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/comments?post=444"}],"version-history":[{"count":2,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/444\/revisions"}],"predecessor-version":[{"id":5432,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/444\/revisions\/5432"}],"wp:attachment":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media?parent=444"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/categories?post=444"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/tags?post=444"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}